Misfeasance in public office or “misprision of felony” is a crime in the United States. The terms originated in England and Wales and meant “to stand idly by while someone commits a felony.” In other words If a person saw a crime, they had to report it, or they were guilty of a crime as well. This law still stands today. Yet it seems this is the way of the world, no one wants to get involved. Everyone either sits by and watches someone commit crimes or worse, they actually involve themselves in helping commit the crime! Like Obama selling guns to Mexican Drug Cartels, and allowing the banks like HBS to launder their money, or giving bail-outs to banks who actually fixed the Libor interest rates! No one goes to jail, because everyone is getting a cut of the pie.

All this starts in small ways, as we’ve seen in the IRS v Ioane case. In the U.S. District court, Fresno, there seems to be a large body of officials and attorneys like Mark E, Cullers, G. Patrick Jennings and the judges Anthony Ishii and Lawrence O’Neil, who stand idly by every day watching their fellows and partners commit all sorts of crimes, breaches of public trust and unethical practices. The court seems to be a cesspool of underhanded dealings and shady cover-ups We’ve had attorneys filing false documents, non-jurisdictional judges signing illegal search warrants, U.S. officials corrupting witnesses, IRS agents searching homes using the bogus warrants, attorneys getting people to perjure themselves; as well as over officious judges like Lawrence O’Neil making rash and near-insane hyperbolic sentencings. The whole time the citizens of the U.S. and California are having to PAY for the privilege of having a corrupt court system with their hard earned tax money. The very same money the IRS is actually wasting by trying to get the money back illegally from decent citizens who don’t owe the govt. anything! The court is like an old time carnival, full of grifters, con-men, frauds taking our money and making deals in dark corners…all with the outside appearance of integrity and even apparent judicial dignity! A court is supposed to be the seat of justice. The Fresno court seems to be a smuggler’s den of men making power plays and back-room deals.

In the U.S. District court in Fresno you’ve got Mark E. Cullers making deals with defendants and witnesses to make his cases, getting them to lie and sign false testimonies. You’ve got Judge Lawrence sucking up everything Cullers’ has to say and making rash judgments based on little or no evidence. You’ve got civil attorneys like Randolf Krchebek and govt. attorneys like G. Patrick Jennings telling their clients to lie to the court and get someone else in trouble so they can walk away clean! You’ve got judges like Anthony Ishii sitting on their hands and not even looking at cases. Of course it wouldn’t be a carnival if some innocent person isn’t thrown in the dunk-tank like Mike Ioane was, because in the Fresno court someone has to be shown to be guilty, so it might as well be the innocent! We wouldn’t want criminal judges and attorneys going to their own jails and prisons, would we? After all, if you shut enough people up by throwing them in prison, you can go about your illegal business in peace. So the U.S. District court in Fresno, with its shills and confidence tricksters, are making rubes out of the citizenry of the United States. Such a shameful state of things must not go uninvestigated!

I mentioned in my previous blog that there were some civil and criminal attorneys involved in the Booth/Ioane/IRS cases that should be investigated by the California State Bar. The next on my list is Eric Fogderude. He was the attorney for Dr. Booth who at first seemed to be genuinely helpful and trying to do the best for his client. He had Booth sign and file sworn affidavits that Booth did not own the 3 Bakersfield properties that the IRS wanted to seize. From 2005 through 2008 Fogderude, along with attorney John Reedy, even consulted with Michael Ioane by phone before Fogderude and Booth filed the affidavits stating that Dr. Booth did not own the 3 Bakersfield properties in question. Fogderude was making sure they were truthful and correct. All well and good. He seemed to want to help Booth and Ioane before the criminal case came up.

What happened? What made Fogderude switch sides? Suddenly in 2010 and the criminal case against Booth, Fogderude is front and center as the one who along with Mark E. Cullers and the IRS told Dr. Booth to perjure himself, and who helped him write an entire new testimony to be filed in the federal court. Now Fogderude was telling Booth to swear he had lied to the IRS, had indeed conspired with Michael Ioane to submit falsified documents and further conspired to hide the 3 Bakersfield properties from the IRS with the intent to defraud the government! This put Michael Ioane in jeopardy since Booth swore now he followed everything Ioane, not Fogderude, had told him to do! This attorney EricFogderude manipulated the court, manipulated and coached his client to lie and basically lied about all the affidavits he had helped file previously. He in essence helped condemn another man, one he actually worked with on the former affidavits, to federal prison! What sort of man does this to others? It’s attorneys like Fogderude who give the practice of law a bad name. When you think of the old joke told by King Henry VIII “What do you call a hundred lawyers lying at the bottom of the sea…A good start!” Think of someone like Eric Fogderude!

In my last blog I proposed someone investigate several of the lawyers involved in the Booth and Ioane civil and criminal cases held in the U.S. District Court for Eastern California, Fresno. The big culprits like Judge lawrence O’Neil, Judge Anthony Ishii, Mark E. Cullers and G. Patrick Jennings I have already spoken about in depth. These are all the “made men” of the court in Fresno and the U.S. Justice dept. They pull the strings and make the ground rules that they have their people follow. Every one of these puppet masters can be held in violation of the rules of the California State bar, State and Federal law. These are the “big fish” in the small Fresno pond. However other lawyers involved in actually defending (and I use that word in jest…) Booth and Ioane in both civil and criminal cases seem to have been either inept, or in collusion with the Federal, State judges and prosecutors. Were these attorneys simply incompetent or were they puppets of powerful men? The first name on that list of civil attorneys is Randolf Krbechek.

Mr. Krbechek was responsible for handling the Booth’s civil case against Michael Ioane. One which seems to have been launched in collusion with the IRS. Krbechek persuaded Dr. Booth to bring a second Quiet Title action against Ioane in state court. This was an identical lawsuit already present in federal court brought against Ioane by Booth and the feds. Krbechek’s unethical act was helping Booth to file this frivolous lawsuit designed to “forum shop.” The new lawsuit was filed under penalty of perjury claiming that Booth was the owner of the subject real property in 2011, while an exact opposite suit which had already been won by Acacia and Ioane stated Booth did not own the subjectproperty, was previously signed and agreed to by Booth in 2007. What this means is that once again, an attorney basically told his client to lie to the court! The frivolous Quiet Title suit filed in state court was later removed to the federal court, where it sits gathering dust to this day. Why is it sitting awaiting judgment? Because it is a key piece in the IRS case. They had to prove Dr. Booth owned his properties “under the table” and was hiding them from the IRS so they could seize them and convict someone of fraud. Instead of using evidence of foul play to convict, the IRS and State courts simply used foul players! A tangled web of deception indeed.

If you would like to ask this gentleman these questions yourself, or investigate further, he can be reached at:

Reading through the various legal documents of the Booth and Ioane civil cases against the IRS in the U.S. District court for Eastern California, Fresno, it became apparent that two or more of the attorneys involved had breached the law. In the cases against Booth and Ioane Attorney G. Patrick Jennings was the attorney for the government’s case. It was he who from the beginning tried to seize the three properties that he knew Booth no longer owned. Attorney Jennings later instructed Booth to file false affidavits claiming ownership of the three Bakersfield properties under a Quiet Title suit against Ioane and Acacia; a suit the govt. had already lost once! This means attorney Jennings made Booth file a frivolous lawsuit in another court, hoping to win a case he had already lost. This is called “forum shopping” and is a violation of the State of California’s Bar rules. In effect Jennings was also telling Booth to lie and perjure himself, since he knew that Booth had already sworn that he no longer owned said properties. This is called subordination of perjury. In most cases given such allegations, an investigation would ensue and the attorney severely reprimanded or disbarred. Of course no investigation was ever begun. Mainly because many of these cases are still languishing in the court’s docket and have not ever been resolved. They are still pending review by Judge Anthony Ishii after some ten years!

Though few of the details of the civil cases which led to the criminal case against Booth and Ioane have been given out yet, I do make all these details evident in my earlier blogs. The California State Bar association needs to look into these cases thoroughly. One has to ask how a government attorney like G. Patrick Jennings has been able to act in such a highly suspect and unethical manner for so long and remain a government employee and a member of the California Bar? Also, there is a question as to whether Jennings worked with Mark E. Cullers of the Justice Dept. to further corrupt the criminal case of Booth and Ioane by insisting it was Booth and Ioane who first filed false affidavits against the IRS in their civil suits. Later Cullers caused Booth to perjure himself in front of Judge Lawrence O’Neil. Making certain that Booth convicted Ioane by verbally reiterating his written lies on the stand. It seems that asking witnesses and defendants to lie in court or to withhold evidence, is a regular gambit used by the IRS and the US Government.

If you would like to question this attorney about the case, or investigate him further here is his address and phone number.

Insider trading refers to the collusion between different parties to profit from illegally obtained information that is non public.

So what can you call collusion between members of the justice system who have sworn to uphold the law of the state and protect citizens’ rights but who choose to ignore the laws on the books and prefer to uphold their own laws?

Perhaps Insider Judicial?

That seems to be the case inside the courtroom of the Honorable Judge Lawrence Joseph O’Neill of the U.S. District Court for the Eastern District of California, which is located in Fresno, California.

As a former Police officer with the City of San Leandro from 1973 to 1976, Judge Lawrence J. O’Neill would seem to be the perfect candidate to sit on the bench and render the most fair and equitable decisions for the people who appear before him.

Judge was appointed as a Federal Magistrate Judge in 1999 and served out his full eight year term until 2007, when he was elevated by former President George W. Bush to the Federal Judiciary ranks on September 6, 2007, receiving his commission on April 17, 2008.

Notwithstanding his outstanding achievements, Magistrate Judge Anthony J. O’Neill had already started to show his inclination for disregarding the law of the land by making decisions that were not within his judicial power to make.

In 2006, before ascending to District Court Judge, Magistrate Judge Anthony J. O’Neill exceeded his own authority and issued an illegal search warrant against a California resident. When motion was filed that the warrant was illegal, Magistrate Judge Anthony J. O’Neill denied the motion, again exceeding his authority. Not until it was pointed out to him that Magistrate Judges do not have the authority to issue such orders that he finally relented and vacated his very own orders.

In a time when the Dept. of Justice seems to be nearly as inept and incapable of executing its duties as it has ever been since the days of Prohibition, it is maddening to see this present administration at work. It is one thing to make mistakes and then own up to them. Or to find out some member of the cabinet or staff in Washington has committed him or herself to obvious breaches in protocol, integrity or the application of the law, as Eric Holder and the head of the ATF Kenneth Melson have done in selling weapons to the Mexican Drug Cartels which are then used to kill American citizens. It is every bit as bad a blemish on Obama’s record as the Iran-Contra Affair was back in the 80’s. Yet no one seems interested in prosecuting this case or the men involved. It seems to be “business as usual” back in Washington. People have been hired by the Obama Administration who are corrupt, inept and crooked as a bent nail.

In California one of Eric Holder’s top prosecutor’s, Mark E. Cullers, seems hell bent on making even more stains on the good name of the U.S. and California legal systems, and on the Obama administration, for which he works. Utilizing techniques of browbeating witnesses, threatening, cajoling and harassing are all ways that Mark Cullers prosecutes his cases. I have recently read the transcripts of the case the IRS and Cullers made against Dr. Stephen V. Booth and Michael Scott Ioane, and I must say it is literally the “creepiest” document I have ever read. I have seen bad courtroom docudramas and movies that look like Oscar Winning material compared to the case Cullers recently brought against Dr. Booth and Michael Ioane! I read with complete incredulity, a series of badgering, onerous tirades launched at Dr. Booth, accusing him of tax evasion, collusion, and conspiracy to evade taxes that sounded like something out of the Inquisition or Salem Witch Trials! I have never heard prosecuting attorneys acting so far outside the bounds of the law!

In America, a person is innocent until proven guilty. For Cullers it was more like beating the defendant over the head with a board and screeching at them: “Say you are guilty! Admit you are guilty! You defrauded the government! Say it! SAY IT!” Even the judge in the case seemed astounded at times and wondered where Cullers was trying to steer the court. Cullers kept mixing cases together, accusing Booth of collusion with Ioane and accusing Ioane of owing back taxes. One thing having nothing to do with the other. Because Booth had been forced through fear and threats to sign a plea bargain agreement with the govt. and to recant former sworn testimonies; Cullers insisted Booth proclaim his guilt to the world. Not only that, but Cullers insisted Booth drag others, including his own wife, into his web of deceit trying to convict anyone and everyone involved with Booth of crimes. Dr. Booth’s transcripted voice shows that he did not even understand what he was guilty of, but that he should tell the court at Cullers’ insistence, that Michael Ioane was somehow the very director of a series of frauds and illegal conspiracies to keep the govt. from getting Booth’s assets. (In this case three Bakersfield properties which no longer legally belonged to Booth). Cullers’ contention was that because Ioane suggested having a professional look at Booth’s back tax records, and to make motions in a court of law, to bring some real justice to the case, that this was somehow a conspiracy to defraud the government! In other words Mark E. Cullers feels that a citizen using the law to fight the IRS is somehow conducting a criminal activity.

Time after time Cullers lied to the jury. He attempted to get Booth to say things about Ioane that were not true. Booth on the other hand, could not bring himself to “rat out” someone who had helped him. Ioane had done nothing but make suggestions about how and when to file legitimate documents and motions with the U.S. district court for Eastern California at Fresno. This enraged the IRS, which does not think a citizen has a right to fight them.

Excuse me. If I am presented a bill by anyone, and that bill seems outrageous, then I have a right to dispute it. Disputing a bill is not illegal. Even disputing an IRS bill is not illegal. The IRS can say it believes you owe them money, this is not proof of anything. And you can dispute it and even bring it before a court of law to be decided. Then and ONLY then is the bill determined to be true. So in essence you cannot be defrauding the govt. if their bill is inaccurate. Mark E. Cullers and his cohorts in prosecutorial misconduct: James R. Terzian and Michele L. Thielhorn, et al; tried to make the jury believe that owing Federal Taxes is a crime in itself and that because Michael Ioane and Booth both owed taxes they therefore must be criminal co-conspirators! This essentially was their whole case. Without one shred of evidence they were about to convict a man to prison by badgering a witness into saying that Michael Scott Ioane had led him astray! It really did sound like something out of the records of the Inquisition.

Each time the IRS billed Booth or Ioane they started a process which is pretty regular with the IRS…they trumped up huge charges, late fees, filing fees, and all sorts of penalties and interest and come up with an insane number no one could possibly really owe! They claimed at one point Booth owed them 2.3 million dollars! Yet they knew his total worth was only $207,000. Then in a court of law, knowing they were lying to a jury and judge, they claimed Mike Ioane owed 2.9 Million dollars! Even though they had in their hand documents, which claimed Ioane only owed $60,000 and even that number was in dispute. They were trying to prove the men guilty of tax evasion only because each one had disputed these outrageous figures.

The IRS does this to private citizens, small businesses and large corporations all the time. And they almost NEVER win their cases. 85% of the cases the IRS brings to bear in court are lost. Why? Because they make numbers up! Mark E. Cullers is acutely aware of this. He uses it to intimidate witnesses and defendants and to scare juries. He knows the numbers are skewed and incorrect…but he blurts them out anyway, just to intimidate and make the IRS case seem justified. He did this throughout the Grand Jury review of the IRS case against Booth and Ioane. It is a wonder to me why no one has taken this man to task. As a lawyer for the U.S. Government he is supposed to uphold the law, not try to circumvent it. He is to be honest, forthright and have integrity. He is to prosecute a case with hard evidence and facts. Instead he acted like a Grand Inquisitor, tormenting his already plea-bargained witness into accusing his business manager of crimes against the State, putting innocent people in jail and ruining lives so he could look good to his cronies. I believe complaints should be made against this Federal Prosecutor, Mark Cullers. He should be disbarred, and no longer able to practice law, if his ideas of the law are this skewed. We ask, is it any wonder that John Edwards got off, that the Mexican Drug cartels have American weapons, and that the Obama Administration is wasting millions of tax payers’ dollars on prosecuting worthless IRS cases? Prosecutors and investigators in the Federal govt. are out of line and in breach of the law. Time to clean house.

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Friends of Michael S. Ioane is a blog for postings from various authors. We are dedicated to news and information regarding how the Justice Department aids and abets the IRS in criminal activities with special emphasis on the Eastern District Court of California.
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